https://www.taxtmi.com/forum/issue?id=112793 Under Section 15(2) of the CGST Act, the value of supply shall not include any discount given before or at the time of supply if duly recorded in the invoice, or any discount given after supply if it is established by an agreement linked to the invoice and the recipient has reversed the input tax credit attributable to the discount on the basis of supplier documents. en-us Sat, 09 Sep 2017 16:55:20 +0530 Thu, 23 Jan 2025 15:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112793 Under Section 15(2) of the CGST Act, the value of supply shall not include any discount given before or at the time of supply if duly recorded in the invoice, or any discount given after supply if it is established by an agreement linked to the invoice and the recipient has reversed the input tax credit attributable to the discount on the basis of supplier documents. Discussion-Forum GST Sat, 09 Sep 2017 16:55:20 +0530 https://www.taxtmi.com/forum/issue?id=112793